FP-96 English Version - Eastern Federal Lands Highway Division

57Section 109(1) Direct costs.(a) Material. Furnish invoices showing the cost of material deliveredto the work.(b) Labor. Show basic hourly wage rates, fringe benefits, applicablepayroll costs (i.e., FICA, FUTA, worker's compensation, insurance,and tax levies), and paid subsistence and/or travel costs, for each laborclassification and foreman employed in the adjusted work.(c) Equipment. Provide a complete descriptive listing of equipmentincluding make, model, and year of manufacture. Support rented orleased equipment costs with invoices. Determine allowable ownershipand operating costs for Contractor and/or subcontractor ownedequipment as follows:(1) Use actual equipment cost data when such data can be acceptablydetermined from the Contractor's or subcontractor's ownershipand/or operating cost records.(2) When actual costs cannot be determined, use the rates shownin Construction Equipment Ownership and Operating ExpenseSchedules (CEOOES) published by the U.S. Army Corps of Engineersfor the area where costs are incurred. This document isavailable from the Superintendent of Documents, U.S. GovernmentPrinting Office, Washington, D.C. 20402-9325. Adjust the ratesfor used equipment and for other variable parameters used in theschedules.(3) Compute proposed standby costs from acceptable ownershiprecords or when actual costs cannot be determined, according toCEOOES. Do not exceed 8 hours in any 24-hour period or 40hours in any calendar week. Do not include standby for periodswhen the equipment would have otherwise been in an idle status orfor equipment that was not in operational condition.(d) Other direct costs. Furnish documentation or invoices to supportany other direct costs incurred that are not included above (e.g.,bonds, mobilization, demobilization, permits, royalties, etc).